Taxable Year. Date Facility Established or Expanded This is a new facility. This is an expanded facility.

Size: px
Start display at page:

Download "Taxable Year. Date Facility Established or Expanded This is a new facility. This is an expanded facility."

Transcription

1 Form 304 Major Business Facility Job Tax Credit A separate Form 304 must be completed for each major business facility or qualified job expansion. Fiscal Year Filers: Begin Date Name of Company, and End Date Taxable Year *VA * Street Address City, State and ZIP Code Entity Type: (Check One) C Corporation S Corporation Partnership LLC Other Have you applied for any other credit(s) this year? If yes, indicate which credits. If you applied for a Green Jobs Creation Tax Credit, International Trade Facility Tax Credit or Coalfield Employment Enhancement Tax Credit for the same jobs - STOP, you do not qualify for the Major Business Facility Job Tax Credit. 1a.Enter the North American Industry Classification System (NAICS) Code for the Company s Primary Business in Virginia 1b. Enter the Industry Description 2a. Check here if two or more affiliated companies have aggregated the number of jobs that were created for purposes of qualifying for this credit, and attach a separate schedule showing the name of each affiliated company, the Virginia Account Numbers, the Federal Employer Identification Numbers, the NAICS codes, and the voting percentages (as defined in Va. Code (S)). 2b. Qualifying Threshold Economically Distressed Area/Enterprise Zone Tier (for expansions prior to January 1, 2010) Tier 2 50 (for expansions prior to January 1, 2010) Tier 1 50 (for expansions on or after January 1, 2010) Tier 2 25 (for expansions on or after January 1, 2010) 2c. This Major Business Facility is Located in the City / County of, Virginia. Date Facility Established or Expanded This is a new facility. This is an expanded facility. Number of Qualifying Employees Prior to First Expansion (See instructions) 2d. Date Range from Which the Credit is Based (minimum 24 months, maximum 35 months). Expansion Period (12 months) Credit Year Filing Sequence Credit Year Year 2 Year 3 Year 4 Year 5 Year 6 You must include Schedule A and the Schedule A Worksheet for all filing years. 2e. Have you had an expansion before? Yes or No. If yes, what year and number on Line 3a for that expansion? 3. Number of Qualifying Employees (See instructions): If completing this form for the credit year (the first taxable year following the taxable year in which the major business facility was established or expanded), complete Schedules A and B, then enter the total on Line 3a. For each of the 5 taxable years after the credit year, enter on Line 3a the number of qualifying employees for the credit year (this should be a constant number). For Line 3b, enter the overall number of qualifying employees, based on your quarterly filings with the Virginia Employment Commission for the current year. See the instructions for guidance on computing the amount on Line 3b. (If the number of qualifying employees in any of these 5 years is less than in the initial credit year, a credit recapture may be required on Line 8. See the instructions for Line 8 for additional information.) 3a. Number of Qualifying Employees in the Credit Year 3a. 3b. Overall Number of Qualifying Employees in the Current Year for This Expansion See Schedule A and Schedule A Worksheet. 3b. 3c. If Line 3b is Less than Line 3a, Attach a Schedule Showing the Computation for Recapture 3c. 4. Threshold Amount - Enter the Amount from 2b Number of Credit Year Qualifying Employees - Subtract Line 4 from Line 3a Total Credit Allowed for this Major Business Facility or Expansion - Multiply Line 5 by $1, Current Year Credit - Multiply Line 6 by 1/2 if Your Credit Year's Taxable Year Begins on or After January 1, 2009 but Before January 1, 2020 OR 1/3 for All Others Credit to Be Recaptured This Year (if applicable) Adjusted Credit - Subtract Line 8 from Line 7 (if applicable) 9. Declaration: I, the undersigned officer or other person authorized to act on behalf of the business entity, have read and understand the limitations and restrictions set forth for this application and the associated tax credit. Authorized Signature Printed Name Title Date Preparer Name Preparer Preparer Phone Number Va. Dept. of Taxation W Rev 06/15

2 Schedule A (Form 304) List of Qualifying Full-Time Employees Complete this schedule for each year (1-6) that Form 304 is filed. Attach a list of all full-time and full-time equivalent employees that were used to qualify for this credit. List must be in the format shown in the sample below. No more than two part-time employees can be used as the equivalent of one full-time employee. Two or more affiliated companies may elect to aggregate the number of jobs that were created for qualified full-time employees as the result of the establishment or expansion by the individual companies to qualify for this credit. "Affiliated companies" means two or more companies that are related to each other such that one company owns at least 80 of the voting power of the other (or others), or at least 80 of the voting power of two or more companies is owned by the same interests. For each month, enter the total number of qualifying full-time or equivalent full-time employees on Schedule B. Each qualifying full-time position must: (a) be of indefinite duration, and have been created by the taxpayer as a result of the establishment or expansion of a major business facility in Virginia; and (b) require a minimum of 35 hours per week for the entire year (minimum of 48 weeks); or (c) require the employee to work a minimum of 35 hours per week for the portion of the taxable year in which the employee was initially hired for, or transferred to, the facility in Virginia. Note that the hours of two qualifying part-time employees may be combined to qualify as one "equivalent" full-time employee. Seasonal or temporary positions, and jobs created when a job function is shifted from an existing location in Virginia to the new major business facility and positions in building and grounds maintenance, security and other such positions which are ancillary to the principal activities performed by the employees at a major business facility do not qualify. "Qualified full-time employees" may include the employees of a contractor or a subcontractor if they are permanently assigned to the taxpayer's major business facility. The taxpayer must be able to provide evidence to the Department of a contractual agreement with the contractor or subcontractor prohibiting the contractor or subcontractor from also claiming these employees in order to receive a credit under this section. In addition to including your name as it appears on Form 304, your, and the location of your major business facility or date of expansion, your list must include the following columns: Columns A - C: Column D: Column E: Column F: Enter the Employee Name, Date of Hire and Social Security Number of each qualifying employee. If you are claiming a qualifying employee of a contractor or an affiliated company (see the above paragraph), make a notation beside each such employee in Column A and attach a separate schedule showing the corresponding affiliated company or contractor. Enter the number of full months that the employee was employed in a qualifying position during the credit year. Enter a brief position description or number for the qualifying employee. Part-time employee hours per week. *Enter the number of hours worked per week by the qualifying part-time employee. No more than two qualifying part-time employees may be combined to qualify as an "equivalent" full-time employee Column A Employee Name (Use Additional Schedules as Necessary) Column B Date of Hire Column C Social Security Number Column D Number of Full Months Employed During the Credit Year Sample Column E Brief Position Description/ Number Column F Part-Time Employee* (Number of Hours Per Week) Attach to Form 304, Major Business Facility Job Tax Credit Page 2

3 Schedule A Worksheet Use to Calculate Line 3b of Form 304. Name as it Appears on Form 304 Taxable Year Use this worksheet to calculate Form 304, Line 3b. Complete the applicable sections for the current taxable year. There should be one line completed for each applicable section. Number of employees prior to first expansion. For a new facility, enter A. Number of qualifying employees in the credit year. Enter on Form 304, Line 3a. B. Number of qualifying employees added. C. Number of qualifying employees terminated. D. Net amount of qualifying employees. (Columns A + B - C) Section 1 - First expansion Credit Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Section 2 - Second expansion [If applicable] Credit Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Section 3 - Third expansion [If applicable] Credit Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Total of Column D. Enter on Form 304, Line 3b. Attach to Form 304, Major Business Facility Job Tax Credit. To obtain this worksheet in a spreadsheet format, visit and go to the "What's New for Tax Credits" section. Page 3

4 SCHEDULE B (Form 304) Qualifying Employees Schedule *VA304B115888* Name as it Appears on Form 304 Starting with the first month of the taxable period for this return, enter the total number of qualifying full-time or equivalent full-time employees from Schedule A for each month. The instructions on Schedule A define qualifying full-time and equivalent full-time employees. The total number of qualifying employees for the taxable year will be computed on Line N below and transferred to Form 304, Line 3a. For additional information, see the instructions for Form 304, Line 3. Column A Number of Qualifying or Equivalent Full Time Employees Column B Number of Full Months Employed During the Credit Year A 12 months Column C Multiply Column A by Column B B 11 months C 10 months D 9 months E 8 months F 7 months G 6 months H 5 months I 4 months J 3 months K 2 months L 1 month M Add amounts in Column C, Lines A through L. N Divide Line M above by 12. Enter here and on Form 304, Line 3a. Attach to Form 304, Major Business Facility Job Tax Credit. Page 4

5 SCHEDULE C (Form 304) Pass-Through Entity Identification *VA304C115888* Name as it Appears on Form 304 Tier 1 and Tier 2 pass-through entities must complete this form. Complete this section to identify each taxpayer (individual or business) to which a portion of this credit is distributed. Enter in Columns D and E the percentage and amount of the current year credit from Form 304, Line 7 that is distributed to each partner, shareholder, or other pass-through entity owner. Attach a separate schedule if additional space is needed. Indicate the type of pass through entity which earned this credit below: Limited Liability Company Partnership S Corporation Other (specify) 1 Column A Name Column B FEIN or SSN Column C Address Column D Percentage Column E Credit Attach to Form 304, Major Business Facility Job Tax Credit. Page 5

6 Instructions for Completing Form 304, Major Business Facility Job Tax Credit Qualifying for the Credit Individuals, estates, trusts, corporations, banks, insurance companies and telecommunications companies may claim Major Business Facility Job Tax Credits for qualified job expansion in excess of the threshold amounts established for one of the two credit tiers. This credit is not available to retail businesses if retail trade is the principal activity of the facility. The taxpayer cannot claim both the Major Business Facility Job Tax Credit and the Coalfield Employment Enhancement Tax Credit, the Green Job Creation Tax Credit or the International Trade Facility Tax Credit. A qualified business firm receiving an Enterprise Zone Job Creation Grant under Va. Code shall not be eligible to receive a Major Business Facility Job Tax Credit for any job that was used to qualify for the Enterprise Zone Job Creation Grant. "Qualified job expansion" means at least 50 jobs for qualified full-time employees have been created within a continuous twelve-month period ending within a taxpayer's taxable year (25 jobs if located within an enterprise zone or economically distressed area). The thresholds for the two credit tiers are as follows: Tier 1: The qualifying threshold amount for Tier 1 is 100 new jobs for the establishment or expansion of a major business facility in Virginia. Please note that for taxpayers whose expansion year begins on or after January 1, 2010, the threshold has been reduced to 50 new jobs. Tier 2: The qualifying threshold amount for Tier 2 is 50 new jobs for the establishment or expansion of a major business facility in a locality identified by the Virginia Economic Development Partnership as an economically distressed area or has been designated as an enterprise zone. Please note that for taxpayers whose expansion year begins on or after January 1, 2010, the threshold has been reduced to 25 new jobs. Taxpayers can qualify for and claim a credit for only one tier per facility. Credits are subject to recapture if employment decreases during the five years following the credit year. A qualified company that claims employees for the Major Business Facility Job Tax Credit or the International Trade Facility Tax Credit cannot receive a Port of Virginia Economic and Infrastructure Development Zone Grant (POV Zone Grant) for any previously claimed jobs. Computing and Claiming the Credit; Due Date for Form 304 A company cannot file Form 304 and claim this credit until the first taxable year following the taxable year in which the company becomes Page 6 eligible for the credit by establishing or expanding a major business facility in Virginia. A company may enter into a new major business expansion at the end of each credit year. Each expansion year must begin on the same date. For example: if your credit year ends on 12/31/10 and your expansion year began on 02/01/08, you can begin a new expansion on 02/01/11. Complete Form 304 to compute your credit and forward it to the Tax Credit Unit at the address below at least 90 days prior to the due date of your tax return. You will receive a certification letter confirming your credit amount. Where to File Form 304 Send your completed Form 304 to: Tax Credit Unit; Virginia Department of Taxation; P.O. Box 715; Richmond, Virginia Please Note: Form 304 must be filed for a total of six taxable years following each expansion. A separate Form 304 must be filed for each major business facility or qualified job expansion. Do NOT attach Form 304 to your tax return. What To Attach To ensure the timely processing of your application, be sure to provide the following: Schedules A, B, and/or C (if applicable); Virginia Schedule 500AC, Schedule of Affiliated Corporations consolidtaed and Combined Filers (if applicable) Physical address of each business location for all expansion facilities Where to Get Help Write to the Virginia Department of Taxation, P. O. Box 715, Richmond, VA or call (804) Forms and instructions are available for download from the Department's website, or by calling (804) Forms are also available from the office of your local Commissioner of the Revenue, Director of Finance or Director of Tax Administration. Form Instructions Lines that are not specifically mentioned below are self explanatory. Fiscal year filers: Using your federal tax period, complete the line at the top of the form. Name, Account Number and Federal Employer Identification Number or Social Security Number: Enter the information that is requested.

7 Lines 1a through 2e: Provide information for the credit year. Line 2c: A "major business facility" is a company that meets the job threshold amounts and is engaged in business in Virginia in a qualified industry, including manufacturing or mining, agriculture, forestry or fishing, or transportation or communications, and public utilities. An individual facility does not qualify for the credit if retail is the principal activity of such facility. A "qualified full time employee" is an employee filling a new, permanent full-time position in a major business facility in Virginia (a job of indefinite duration requiring a minimum of 35 hours per week). Line 3: Number of qualifying employees: Complete Lines 3a and/or 3b as explained on the form. You may use substitute Schedules A and B if they contain the same data. Line 3a: If this is the credit year (the first taxable year following the taxable year in which the major business facility was established or expanded), complete Schedules A and B, and enter the amount from Schedule B, Line N. Line 3b: Enter the number of qualifying full time employees reported on the quarterly employment tax reports filed with the Virginia Employment Commission for the current year. The number of qualifying employees must be calculated to two decimal places. Line 3c: Provide the information requested. If you have questions, call Line 6: Multiply the amount on Line 5 by $1,000. Line 7: For the credit year and the subsequent taxable years, enter 1 / 2 of the credit amount on Line 6. For taxable years beginning prior to January 1, 2009, the credit was required to be claimed over a three-year period instead of two years. Exception: Affiliated companies that aggregated jobs in order to qualify for this credit and file separate Virginia returns must enter the prorated current year credit amount here and attach a statement reflecting the prorated amount for each affiliated company. Line 8: Credit to be recaptured this year: If the average number of qualifying employees, as determined by your current year quarterly filings with the Virginia Employment Commission (Line 3b), is less than the average number of qualifying employees for your credit year (Line 3a), you may be required to recapture all or a portion of the Major Business Facility Job Tax Credit. Recapture is based on qualified full-time employees, but is not contingent upon specific employees. Consequently, recapture will not occur as a result of employee turnover if average employment does not decrease. General Carryover Credit Information Based on Form 304 The Major Business Facility Job Tax Credit is computed in the credit year and allowed over a two or three year period. This is a nonrefundable credit. Any unused amount may be carried forward for the next ten taxable years. Schedule A Complete Schedule A to identify each qualifying employee according to the instructions provided. Please complete this section for each year (1-6) that Form 304 is filed. Schedule A Worksheet Complete the Schedule A Worksheet to calculate the average number of qualifying employees in the current year. There should be one line completed for each applicable section. Enter the total from Column D on Form 304, Line 3b. Schedule B (To be completed for the credit year) Complete Schedule B to compute the number of qualifying employees on a monthly basis. Lines A through L: Column A On each line, enter the number of qualified full-time or equivalent full time employees who filled new permanent (indefinite duration) full time positions in Virginia and were employed for the same number of months during the credit year. Column B The number of months preprinted in Column B should be the number of months that the qualifying employees in Column A on the same line worked during the credit year. Column C For each line, multiply the amount in Column A by the amount in Column B. Lines M and N: Line M Line N Schedule C Add the amounts in Column C, Lines A through L. Divide Line M by 12. Enter here and on Form 304, Line 3a. Tier 1 and Tier 2 pass-through entities must complete Schedule C for each year that a credit is earned (generally years 1-3). In addition, a pass-through entity is also required to complete a Form 502 and send each participant a copy of the pass through entity s certification letter to attach to its income tax return and a Schedule VK 1. Page 7

BUSINESS INVESTMENT AND JOBS EXPANSION CREDIT AND CORPORATE HEADQUARTERS RELOCATION CREDIT (SUPER CREDITS)

BUSINESS INVESTMENT AND JOBS EXPANSION CREDIT AND CORPORATE HEADQUARTERS RELOCATION CREDIT (SUPER CREDITS) WV/BCS-1 Rev. March, 2004 BUSINESS INVESTMENT AND JOBS EXPANSION CREDIT AND CORPORATE HEADQUARTERS RELOCATION CREDIT (SUPER CREDITS) The following information, instructions, and forms are not a substitute

More information

Out of Town Business Registration Fee $35.00 per year

Out of Town Business Registration Fee $35.00 per year Out of Town Business Registration Fee $35.00 per year City Ordinance #1172-81 requires that all businesses apply for and obtain a business registration prior to engaging in business. Please fill out the

More information

KANSAS BUSINESS AND JOB DEVELOPMENT CREDIT. For the taxable year beginning,, 20 ; ending, 20.

KANSAS BUSINESS AND JOB DEVELOPMENT CREDIT. For the taxable year beginning,, 20 ; ending, 20. K-34 (Rev. 8/11) KANSAS BUSINESS AND JOB DEVELOPMENT CREDIT For the taxable year beginning,, 20 ; ending, 20. Name of taxpayer (as shown on return) Social Security Number or Employer ID Number (EIN) If

More information

Important. Click here to open the corporate tax reform Web page

Important. Click here to open the corporate tax reform Web page Important For tax years beginning in 2015, including short periods, all New York C corporations subject to tax under Article 9-A (including former Article 32 taxpayers) must file using one of the following

More information

Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist

Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist Who must file: Any individual, partnership or corporation engaged in any business or profession or occupation

More information

County of Accomack, Virginia Business License Application Calendar Year 20

County of Accomack, Virginia Business License Application Calendar Year 20 County of Accomack, Virginia Business License Application Calendar Year 20 Leslie M. Savage, Commissioner of the Revenue P.O. Box 186 Accomac, VA 23301 757-787-5747 or 757-824-5664 Instructions: Type or

More information

2013 Ohio Schedule E Nonrefundable Business Credits For use with Ohio forms IT 1040, IT 1041 and IT 4708

2013 Ohio Schedule E Nonrefundable Business Credits For use with Ohio forms IT 1040, IT 1041 and IT 4708 Taxpayer Information 10211411 2013 Ohio Schedule E Nonrefundable Business Credits For use with Ohio forms IT 1040, IT 1041 and IT 4708 First name M.I. Last name Social Security number If a joint return,

More information

Transportation Improvement Contribution Credit (Articles 9, 9-A, 22, 32 and 33)

Transportation Improvement Contribution Credit (Articles 9, 9-A, 22, 32 and 33) New York State Department of Taxation and Finance Office of Tax Policy Analysis Technical Services Division Transportation Improvement Contribution Credit (Articles 9, 9-A, 22, 32 and 33) Section 20 of

More information

APPLICATION PROCESS FOR CITY OF VIRGINIA BEACH BUSINESS LICENSE

APPLICATION PROCESS FOR CITY OF VIRGINIA BEACH BUSINESS LICENSE APPLICATION PROCESS FOR CITY OF VIRGINIA BEACH BUSINESS LICENSE Determine the business entity type. Corporation, Limited Liability Company, General or Limited Partnership? No Yes Sole Proprietorship or

More information

Important. Click here to open the corporate tax reform Web page

Important. Click here to open the corporate tax reform Web page Important For tax years beginning in 2015, including short periods, all New York C corporations subject to tax under Article 9-A (including former Article 32 taxpayers) must file using one of the following

More information

Historic rehabilitation credit Authority: Ga. Code Ann. 48-7-29.8

Historic rehabilitation credit Authority: Ga. Code Ann. 48-7-29.8 Georgia Tax Credits (Updated July 17, 2013) Donated conservation property Authority: Ga. Code Ann. 48-7-29.12 Nonrefundable for each qualified donation of real property for conservation purposes Taxpayers

More information

Nebraska Advantage Application Large Data Center

Nebraska Advantage Application Large Data Center Nebraska Advantage Application Large Data Center 1A NAME AND LOCATION ADDRESS NAME AND MAILING ADDRESS Legal Name of Applicant Name (PRINT CLEARLY) Street Address (Do not use PO Box) Street or Other Mailing

More information

West Virginia Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods AFTER January 1, 2015) Tax period MM DD YYYY MM DD YYYY

West Virginia Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods AFTER January 1, 2015) Tax period MM DD YYYY MM DD YYYY Schedule CPITC-1 Rev. 10/15 West Virginia Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods AFTER January 1, 2015) West Virginia State Tax Department Business Tax period Beginning ENDING

More information

2012 GRAND RAPIDS CORPORATION INCOME TAX FORM AND INSTRUCTIONS For use by corporations doing business in the City of Grand Rapids

2012 GRAND RAPIDS CORPORATION INCOME TAX FORM AND INSTRUCTIONS For use by corporations doing business in the City of Grand Rapids Grand Rapids Income Tax Department P.O. Box 109 Grand Rapids, Michigan 49501-0109 2012 GRAND RAPIDS CORPORATION INCOME TAX FORM AND INSTRUCTIONS For use by corporations doing business in the City of Grand

More information

Instructions for NJ-1065 Partnership Return and New Jersey Partnership NJK-1

Instructions for NJ-1065 Partnership Return and New Jersey Partnership NJK-1 Instructions for NJ-1065 Partnership Return and New Jersey Partnership NJK-1 The New Jersey Gross Income Tax Act does not follow all Federal income tax provisions for partnerships. For New Jersey gross

More information

2013 Small Employer Health Care Tax Credit 1 Is Your Church or Organization Eligible?

2013 Small Employer Health Care Tax Credit 1 Is Your Church or Organization Eligible? 2013 Small Employer Health Care Tax Credit 1 Is Your Church or Organization Eligible? This announcement contains important information about the Small Employer Health Care Tax Credit to help you determine

More information

IT-2105-I. New York State New York City Yonkers MCTMT

IT-2105-I. New York State New York City Yonkers MCTMT Department of Taxation and Finance Instructions for Form IT-2105 Estimated Tax Payment Voucher for Individuals New York State New York City Yonkers MCTMT IT-2105-I Did you know? You can pay your estimated

More information

Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist

Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist Town of Purcellville Business, Professional, and Occupational License Instructions and Checklist When to file: All renewal applications are due on or before March 1 st. New businesses must have a business

More information

Guidelines for Filing a Group Form 540NR

Guidelines for Filing a Group Form 540NR State of California Franchise Tax Board FTB Publication 1067 Guidelines for Filing a Group Form 540NR Contents Purpose... 1 Terms Used in this Publication... 1 General Information... 1 Introduction....

More information

Montana Business Tax Guide

Montana Business Tax Guide MONTANA CGR GUIDE Rev. 01-10 Montana Business Tax Guide Public Contractor s 1% Gross Receipts Tax Contents Helpful Hints...ii GENERAL INFORMATION...1 PERSONAL PROPERTY TAX REFUND...2 INDIVIDUAL INCOME

More information

Business License Compliance Package

Business License Compliance Package Your Request This package has been prepared based on the information you provided as detailed below: Contact Information John Doe BLCP Sample LLC 111-111-1111 jdoe@samplellc.com Business Address 111 Sample

More information

REQUIREMENTS TO BE ISSUED A BUSINESS LICENSE

REQUIREMENTS TO BE ISSUED A BUSINESS LICENSE REQUIREMENTS TO BE ISSUED A BUSINESS LICENSE APPLICATION AND PAYMENT New businesses must apply and remit payment in full within 30 days of the business start date. After 30 days, include late filing penalty

More information

IL-1065 Instructions 2015

IL-1065 Instructions 2015 Illinois Department of Revenue Use for tax years ending on or IL-1065 Instructions 2015 after December 31, 2015. If you are a member of a unitary business group and are included on a Schedule UB, Combined

More information

U.S. Life Insurance Company Income Tax Return For calendar year 2014 or tax year beginning, 2014, ending, 20

U.S. Life Insurance Company Income Tax Return For calendar year 2014 or tax year beginning, 2014, ending, 20 Form 1120-L Department of the Treasury Internal Revenue Service A Check if: 1 Consolidated return (attach Form 851). 2 Life-nonlife consolidated return.. 3 Schedule M-3 (Form 1120-L) attached... U.S. Life

More information

Qualified High Technology Companies

Qualified High Technology Companies Government of the District of Columbia Office of the Chief Financial Officer Office of Tax and Revenue Qualified High Technology Companies Contents Description of Tax Benefits Forms for Claiming Tax Benefits

More information

City and County of San Francisco Office of the Treasurer & Tax Collector

City and County of San Francisco Office of the Treasurer & Tax Collector City and County of San Francisco Office of the Treasurer & Tax Collector Gross Receipts Tax & Payroll Expense Tax Online Filing Instructions Tax Year 2014 R e v i s e d 12/19/2014 Table of Contents A Guide

More information

File by Mail Instructions for your 2012 Federal Tax Return Important: Your taxes are not finished until all required steps are completed.

File by Mail Instructions for your 2012 Federal Tax Return Important: Your taxes are not finished until all required steps are completed. File by Mail Instructions for your 0 Federal Tax Return Important: Your taxes are not finished until all required steps are completed. (If you prefer, you can still e-file. Go to the end of these instructions

More information

Authorization: 620.2000 620.2020 RSMo.

Authorization: 620.2000 620.2020 RSMo. MISSOURI WORKS PROGRAM Authorization: 620.2000 620.2020 RSMo. Guidelines Missouri Department of Economic Development Business and Community Services Division Business & Community Finance 301 W. High Street,

More information

Florida Corporate Short Form Income Tax Return. For tax year beginning on or after January 1, 2013. (Continued on Page 2)

Florida Corporate Short Form Income Tax Return. For tax year beginning on or after January 1, 2013. (Continued on Page 2) FEIN: Taxable Year End: Florida Corporate Short Form Income Tax Return For tax year beginning on or after January 1 2013 Rule 12C-1.051 Florida Administrative Code Effective 01/14 Where to Send Payments

More information

Virginia Department of Taxation. What s New for 2014. (and some helpful tips!)

Virginia Department of Taxation. What s New for 2014. (and some helpful tips!) Virginia Department of Taxation What s New for 2014 (and some helpful tips!) 1 Agenda Tips and Tools for Tax Professionals New Services and Process Changes Legislative Changes Forms Changes Questions 2

More information

2016 Texas Franchise Tax Report Information and Instructions Form 05-903 (11-15)

2016 Texas Franchise Tax Report Information and Instructions Form 05-903 (11-15) 2016 Texas Franchise Tax Report Information and Instructions Form 05-903 (11-15) Topics covered in this booklet: Amended Reports... 10 Annual Reports... 4 Annualized Total Revenue... 3 Change in Accounting

More information

PART C: GENERAL BUSINESS CREDIT

PART C: GENERAL BUSINESS CREDIT PART C: GENERAL BUSINESS CREDIT 15. CREDIT FOR INVESTING IN PROPERTY IN SOUTH CAROLINA South Carolina Code 12-14-60 allows a taxpayer a credit against income taxes for qualified manufacturing and productive

More information

New Hampshire Department of Revenue Administration

New Hampshire Department of Revenue Administration GENERAL INSTRUCTIONS FOR FILING BUSINESS ENTERPRISE & BUSINESS PROFITS TAXES GENERAL INSTRUCTIONS NEW SINCE 2010: Failure to Pay by Electronic Means. Effective August 13, 2010 the NH Legislature expanded

More information

2015 Texas Franchise Tax Report Information and Instructions

2015 Texas Franchise Tax Report Information and Instructions 2015 Texas Franchise Tax Report Information and Instructions Form 05-902 (Rev.1-15/2) Topics covered in this booklet: Amended Reports... 10 Annual Reports... 4 Annualized Total Revenue... 3 Change in Accounting

More information

INTERNATIONAL TAX COMPLIANCE FOR GOVERNMENT CONTRACTORS

INTERNATIONAL TAX COMPLIANCE FOR GOVERNMENT CONTRACTORS INTERNATIONAL TAX COMPLIANCE FOR GOVERNMENT CONTRACTORS Mark T. Gossart Alison N. Dougherty September 26, 2012 2012 All Rights Reserved 805 King Farm Boulevard Suite 300 Rockville, Maryland 20850 301.231.6200

More information

Small Business Health Care Tax Credit: Frequently Asked Questions

Small Business Health Care Tax Credit: Frequently Asked Questions Small Business Health Care Tax Credit: Frequently Asked Questions The new health reform law gives a tax credit to certain small employers that provide health care coverage to their employees, effective

More information

16 LC 34 4796ER A BILL TO BE ENTITLED AN ACT

16 LC 34 4796ER A BILL TO BE ENTITLED AN ACT House Bill 936 By: Representatives Harrell of the 106 th, Powell of the 171 st, Stephens of the 164 th, Knight of the 130 th, Duncan of the 26 th, and others A BILL TO BE ENTITLED AN ACT 1 2 3 4 To amend

More information

COLORADO C CORPORATION INCOME TAX BOOKLET

COLORADO C CORPORATION INCOME TAX BOOKLET (12/04/15) 20152015 COLORADO C CORPORATION INCOME TAX BOOKLET BOOKLET INCLUDES: Instructions, Form 112 and Related Forms 1. First, complete your federal income tax return IRS Form 1120. You will need information

More information

Instructions for Form 8941

Instructions for Form 8941 2013 Instructions for Form 8941 Credit for Small Employer Health Insurance Premiums Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise

More information

Residency for Minnesota Purposes

Residency for Minnesota Purposes Residency for Minnesota Purposes With a focus on legislative and administrative developments Scott M. Nelson Hellmuth & Johnson, PLLC snelson@hjlawfirm.com Michael P. Sampson Maslon, LLP michael.sampson@maslon.com

More information

13 LC 34 3702 A BILL TO BE ENTITLED AN ACT

13 LC 34 3702 A BILL TO BE ENTITLED AN ACT House Bill 370 By: Representatives Braddock of the 19 th, Stephens of the 164 th, Lindsey of the 54 th, Maxwell of the 17 th, Peake of the 141 st, and others A BILL TO BE ENTITLED AN ACT 1 2 3 4 5 6 7

More information

City and County of San Francisco Office of the Treasurer & Tax Collector

City and County of San Francisco Office of the Treasurer & Tax Collector City and County of San Francisco Office of the Treasurer & Tax Collector Gross Receipts Tax & Payroll Expense Tax Online Filing Instructions Tax Year 2014 R e v i s e d 2/19/2015 Table of Contents A Guide

More information

Questionnaire 21-006 Service Activies in Iowa for a Corporation, Partnership or LLC

Questionnaire 21-006 Service Activies in Iowa for a Corporation, Partnership or LLC Iowa Department of Revenue www.iowa.gov/tax Questionnaire 21-006 Service Activies in Iowa for a Corporation, Partnership or LLC Enter the reference number from our letter here: It is important that you

More information

Appendix J: Tax Department Credit Forms and Instructions

Appendix J: Tax Department Credit Forms and Instructions Appendix J: Tax Department Credit Forms and Instructions Appendix J: Tax Department Credit Forms and Instructions Page J-1 CT-248 Staple forms here New York State Department of Taxation and Finance Claim

More information

IT-2105-I (5/15) New York State New York City Yonkers MCTMT

IT-2105-I (5/15) New York State New York City Yonkers MCTMT New York State Department of Taxation and Finance Instructions for Form IT-2105 Estimated Tax Payment Voucher for Individuals New York State New York City Yonkers MCTMT IT-2105-I (5/15) Did you know? You

More information

BUSINESS INCOME TAX RETURNS

BUSINESS INCOME TAX RETURNS BUSINESS INCOME TAX RETURNS This section describes the federal and state income tax returns that must be filed by various business entities. The business also may be liable for estimated tax payments,

More information

Rule No. 806 (18-125 CMR 806) NONRESIDENT INDIVIDUAL INCOME TAX

Rule No. 806 (18-125 CMR 806) NONRESIDENT INDIVIDUAL INCOME TAX MAINE REVENUE SERVICES 24 STATE HOUSE STATION AUGUSTA, MAINE 04333 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES BUREAU OF REVENUE SERVICES, INCOME/ESTATE TAX DIVISION Rule No. 806 (18-125 CMR 806)

More information

2015 S Corporation Income Tax

2015 S Corporation Income Tax 2015 S Corporation Income Tax Ryan Rauschenberger, Tax Commissioner Dear Taxpayer, Form 60 Includes: Schedule FACT Schedule BG Schedule K Schedule KS Schedule K-1 www.nd.gov/tax Download Tax Forms View

More information

Colorado Severance Tax Booklet

Colorado Severance Tax Booklet (06/19/15) Colorado Severance Tax Booklet THIS BOOKLET CONTAINS: DR 0021 Oil and Gas Severance Tax Return DR 0021D Oil and Gas Severance Tax Computation Schedule DR 0021S Application for Extension of Time

More information

F-1120 on or after January 1, 2011.

F-1120 on or after January 1, 2011. Corporate Income/Franchise and Emergency Excise Tax Return for taxable years beginning F-1120 on or after January 1, 2011. INSTRUCTIONS F-1120N R. 01/12 Rule 12C-1.051 Florida Administrative Code Effective

More information

2015 Election to Claim the Qualified Small M706Q Business and Farm Property Deduction

2015 Election to Claim the Qualified Small M706Q Business and Farm Property Deduction 2015 Election to Claim the Qualified Small M706Q Business and Farm Property Deduction To be completed by the executor of the estate with a date of death after June 30, 2011, and qualified heirs. Decedent

More information

The Small Business Guide To Employment Taxes

The Small Business Guide To Employment Taxes The Small Business Guide To Employment Taxes Roanoke Regional Small Business Development Center 210 S. Jefferson Street Roanoke, VA 24011 www.roanokesmallbusiness.org Roanoke Small Business Development

More information

Small Business Federal Tax Credit vs. Maryland State Subsidy Program

Small Business Federal Tax Credit vs. Maryland State Subsidy Program Small Business Federal Tax Credit vs. Maryland State Subsidy Program Why it s important The state has offered these subsidies since 2008, but not many have signed up because the program has not been widely

More information

ARTICLES OF INCORPORATION Domestic Business Corporation

ARTICLES OF INCORPORATION Domestic Business Corporation INSTRUCTIONS: (Please retain for your records) ARTICLES OF INCORPORATION Domestic Business Corporation If you need assistance in completing your filing, it is advised that you seek legal counsel. ARTICLE

More information

Filing Tips and Checkpoints

Filing Tips and Checkpoints 41A725(I) (10 13) Commonwealth of Kentucky DEPARTMENT OF REVENUE INSTRUCTIONS 2013 KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED LLET RETURN 725 PURPOSE OF INSTRUCTIONS These instructions have been designed

More information

Virginia Department of Taxation

Virginia Department of Taxation Virginia Department of Taxation Corporation and Pass-Through Entity e-file Guide and Specifications Tax Year 2015 Rev. 10/26/15 Table of Contents Guide Overview... 2 General & Legislative Updates... 3

More information

FREQUENTLY ASKED QUESTIONS

FREQUENTLY ASKED QUESTIONS THE TECHNOLOGY BUSINESS TAX CERTIFICATE TRANSFER PROGRAM FREQUENTLY ASKED QUESTIONS These questions and answers are meant to provide general guidance regarding a number of often misunderstood components

More information

NEW JERSEY ANGEL INVESTOR TAX CREDIT FREQUENTLY ASKED QUESTIONS (FAQ)

NEW JERSEY ANGEL INVESTOR TAX CREDIT FREQUENTLY ASKED QUESTIONS (FAQ) NEW JERSEY ANGEL INVESTOR TAX CREDIT FREQUENTLY ASKED QUESTIONS (FAQ) 7/9/2013 Summary of Changes from original version posted 6/11/2013: 1) 6/18/2013 Added new Question 47, now 51. 2) 6/27/2013 a) Question

More information

BUSINESS CREDIT APPLICATION CITIZENS BANK

BUSINESS CREDIT APPLICATION CITIZENS BANK BUSINESS CREDIT APPLICATION CITIZENS BANK APPLICANT: BUSINESS NAME(Exactly as it appears on Partnership Agreement or Corporation Papers) TAXPAYER ID# OR SOCIAL SECURITY # MAILING ADDRESS: BUSINESS LOCATIONS:

More information

Small Employer Health Care Tax Credit: Questions & Answers (Q&A)

Small Employer Health Care Tax Credit: Questions & Answers (Q&A) Brought to you by Seubert & Associates Small Employer Health Care Tax Credit: Questions & Answers (Q&A) The Patient Protection and Affordable Care Act (ACA) provides a tax credit to certain small employers

More information

DRAFT 10/4/12 KENTUCKY TAX LAW CHANGES PURPOSE OF INSTRUCTIONS HOW TO OBTAIN ADDITIONAL FORMS 41A725(I) (10 12)

DRAFT 10/4/12 KENTUCKY TAX LAW CHANGES PURPOSE OF INSTRUCTIONS HOW TO OBTAIN ADDITIONAL FORMS 41A725(I) (10 12) 41A725(I) (10 12) Commonwealth of Kentucky DEPARTMENT OF REVENUE INSTRUCTIONS 2012 KENTUCKY SINGLE MEMBER LLC INDIVIDUALLY OWNED LLET RETURN 725 DRAFT 10/4/12 PURPOSE OF INSTRUCTIONS These instructions

More information

TAX INCREMENT FINANCING POLICY GUIDELINES AND APPLICATION TOWN OF GRAY MAINE Approved July 3, 2012

TAX INCREMENT FINANCING POLICY GUIDELINES AND APPLICATION TOWN OF GRAY MAINE Approved July 3, 2012 TAX INCREMENT FINANCING POLICY GUIDELINES AND APPLICATION TOWN OF GRAY MAINE Approved July 3, 2012 INTRODUCTION The purpose of this policy is to outline standards and processes that the Town of Gray (the

More information

1. Property with useful life of less than 4 years $ 33 1/3% $ 2. Property with useful life of 4 years or more but less than 6 $ 66 2/3% $

1. Property with useful life of less than 4 years $ 33 1/3% $ 2. Property with useful life of 4 years or more but less than 6 $ 66 2/3% $ SCHEDULE WV/SRDTC-1 STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT THIS SCHEDULE IS FOR QUALIFIED INVESTMENT ITEMS PLACED INTO SERVICE BETWEEN JANUARY 1, 2003 AND DECEMBER 31, 2013 WV/SRDTC-1 Rev. 11/14

More information

Instructions for Form 8941

Instructions for Form 8941 2012 Instructions for Form 8941 Credit for Small Employer Health Insurance Premiums Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise

More information

First-Time Home Buyer Savings Account Guidelines

First-Time Home Buyer Savings Account Guidelines Introduction During the 2014 Session, the Virginia General Assembly enacted House Bill 331 (2014 Acts of Assembly, Chapter 729), which allows an individual to designate an account at a financial institution

More information

QUARTERLY STATEMENT OF ESTIMATED INCOME TAX DUE D-1/B VOUCHER 2 (CALENDAR YEAR-DUE JUNE 15) If fiscal year taxpayer, see instruction

QUARTERLY STATEMENT OF ESTIMATED INCOME TAX DUE D-1/B VOUCHER 2 (CALENDAR YEAR-DUE JUNE 15) If fiscal year taxpayer, see instruction QUARTERLY STATEMENT VOUCHER 2 (CALENDAR YEAR-DUE JUNE 15) 2nd QUARTER PAYMENT DUE JUN. 15 QUARTERLY STATEMENT VOUCHER 3 (CALENDAR YEAR-DUE SEPTEMBER 15) 3rd QUARTER PAYMENT DUE SEPT. 15 QUARTERLY STATEMENT

More information

Copies of: Current Virginia State Contractors License Current Home Jurisdictional Business License (if other than Town of Hamilton)

Copies of: Current Virginia State Contractors License Current Home Jurisdictional Business License (if other than Town of Hamilton) ALL CONTRACTORS MUST PROVIDE: Copies of: Current Virginia State Contractors License Current Home Jurisdictional Business License (if other than Town of Hamilton) If your home jurisdiction is the Town of

More information

Instructions for Form 3800

Instructions for Form 3800 2014 Instructions for Form 3800 General Business Credit Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Future Developments

More information

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K OMB APPROVAL OMB Number: 3235-0063 Expires: December 31, 2014 Estimated average burden hours per response.... 1,998.65

More information

500CR BUSINESS INCOME TAX CREDITS INSTRUCTIONS MARYLAND FORM

500CR BUSINESS INCOME TAX CREDITS INSTRUCTIONS MARYLAND FORM Electronic Format The paper version of Maryland Form is no longer available. You must file your Maryland return electronically to claim the business income credits available from Form. Tax-exempt organizations

More information

OPIC. Part-Year Residents

OPIC. Part-Year Residents New Jersey Division of Taxation TAX OPIC Part-Year Residents Bulletin GIT-6 Contents Introduction 1 Definitions 2 Filing Requirements 3 Filing Status Considerations 6 How Residents and Nonresidents Are

More information

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 H 2 HOUSE BILL 152 Committee Substitute Favorable 3/24/15

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 H 2 HOUSE BILL 152 Committee Substitute Favorable 3/24/15 GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 0 H HOUSE BILL Committee Substitute Favorable // Short Title: New Historic Preservation Tax Credit. (Public) Sponsors: Referred to: March, 0 1 1 1 1 0 1 0 1 A

More information

Appendix 2. New York State Department of Taxation and Finance

Appendix 2. New York State Department of Taxation and Finance Appendix 2 New York State Department of Taxation and Finance Contractor Certification (ST-220-TD) Contractor Certification to Covered Agency (ST-220-CA) 20671i4-Appendix2.doc GROUP 31505 LIQUID BITUMINOUS

More information

Connecticut Composite Income Tax

Connecticut Composite Income Tax 2014 FORM CT-1065/ CT-1120SI Connecticut Composite Income Tax Return and Instructions This booklet contains: Form CT-1065/ CT-1120SI Form CT-1065/ CT-1120SI EXT Schedule CT K-1 Form CT K-1T Form CT-1065/

More information

opic Income From Partnerships

opic Income From Partnerships New Jersey Division of Taxation Tax opic Income From Partnerships Bulletin GIT-9P Contents Introduction... 1 General Information: Partnership defined... 2 Partner defined... 2 Filing requirements... 2

More information

This is not a current year tax form and cannot be used to file a 2009 return. If you use this form for a tax year other than is intended, it will not

This is not a current year tax form and cannot be used to file a 2009 return. If you use this form for a tax year other than is intended, it will not This is not a current year tax form and cannot be used to file a 2009 return If you use this form for a tax year other than is intended, it will not be processed Instead, it will be returned to you with

More information

Nevada enacts Commerce Tax effective July 1, 2015

Nevada enacts Commerce Tax effective July 1, 2015 from State and Local Tax Services Nevada enacts Commerce Tax effective July 1, 2015 June 10, 2015 In brief Signed on June 10, 2015, and effective July 1, 2015, S.B. 483 imposes an annual commerce tax on

More information

LLC ENTITY FORMATION. This is a Questionnaire. The purpose of this Limited Liability Company questionnaire is

LLC ENTITY FORMATION. This is a Questionnaire. The purpose of this Limited Liability Company questionnaire is LLC ENTITY FORMATION This is a Questionnaire. The purpose of this Limited Liability Company questionnaire is for us to determine what must be done to form a proper LLC for you. Its purpose is to fully

More information

2012 IT 1041 2012 IT 1041 IT 1041 ,,. 0 0. Fiduciary Income Tax Return. Mail to: Ohio Dept. of Taxation P.O. Box 2619 Columbus, OH 43216-2619

2012 IT 1041 2012 IT 1041 IT 1041 ,,. 0 0. Fiduciary Income Tax Return. Mail to: Ohio Dept. of Taxation P.O. Box 2619 Columbus, OH 43216-2619 Do not use staples Use only black ink Federal employer ID number (FEIN) Use UPPERCASE letters Name of trust or estate 12180102 Social Security no of decedent (estates only) Rev 12/12 For taxable year beginning

More information

M B T. 2008 Forms and Instructions. Michigan Business Tax. www.mifastfile.org It s easy, fast, and secure! See pages 8 and 140 for more information.

M B T. 2008 Forms and Instructions. Michigan Business Tax. www.mifastfile.org It s easy, fast, and secure! See pages 8 and 140 for more information. Michigan Department of Treasury 4600 (Rev. 01-09) M B T Michigan Business Tax w w w. m i c h i g a n. g o v / t a x e s 2008 Forms and Instructions What s Inside This MBT booklet includes forms and instructions

More information

PENNSYLVANIA PERSONAL INCOME TAX GUIDE

PENNSYLVANIA PERSONAL INCOME TAX GUIDE CHAPTER 17: CREDITS TABLE OF CONTENTS I. RESIDENT CREDIT... 3 A. Resident Credit for Tax Paid to Another State or Country... 3 B. Amount of Credit... 3 C. PA-40 Schedules G-R, G-S and G-L... 3 D. Grantor

More information

S Corporation Questions & Answers

S Corporation Questions & Answers S Corporation Questions & Answers Provisions in Chapter 173, P.L. 1993 provide that a corporation may elect to be treated as a New Jersey S corporation. The following is designed to address the most commonly

More information

VIRGINIA TAX FACTS COMMONWEALTH OF VIRGINIA DEPARTMENT OF TAXATION RICHMOND, VIRGINIA. www.tax.virginia.gov

VIRGINIA TAX FACTS COMMONWEALTH OF VIRGINIA DEPARTMENT OF TAXATION RICHMOND, VIRGINIA. www.tax.virginia.gov VIRGINIA TAX FACTS COMMONWEALTH OF VIRGINIA DEPARTMENT OF TAXATION RICHMOND, VIRGINIA July 1, 2015 Table of Contents DEPARTMENT OF TAXATION DIRECTORY.................................. i INTRODUCTION................................................

More information

California. Franchise Tax Board. Forms & Instructions 3805Z. This booklet contains: Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary

California. Franchise Tax Board. Forms & Instructions 3805Z. This booklet contains: Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary California Forms & Instructions 3805Z This booklet contains: Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary 2013 Enterprise Zone Business Booklet Members of the Franchise Tax Board John Chiang,

More information

Potential Penalties for Employers under the Pay or Play Rules

Potential Penalties for Employers under the Pay or Play Rules The Affordable Care Act (ACA) brings many changes to employers and health plans. One such change essentially amounts to a requirement for some employers to offer a certain level health care to their employees

More information

Department of Taxation

Department of Taxation Department of Taxation Commerce Tax Presentation Deonne E. Contine, Executive Director Sumiko Maser, Chief Deputy Executive Director Paulina Oliver, Deputy Executive Director What do I need to do to determine

More information

First-Time Home Buyer Savings Account Guidelines

First-Time Home Buyer Savings Account Guidelines Introduction During the 2014 Session, the Virginia General Assembly enacted House Bill 331 (2014 Acts of Assembly, Chapter 729), which allows an individual to designate an account at a financial institution

More information

ACA REPORTING WEBINAR QUESTIONS AND ANSWERS

ACA REPORTING WEBINAR QUESTIONS AND ANSWERS ACA REPORTING WEBINAR QUESTIONS AND ANSWERS The following questions on ACA reporting requirements to the IRS were collected at a series of webinars offered by ThinkHR. Introduction The Affordable Care

More information

Individual Income Tax Return 2013. North Carolina Department of Revenue. You must enter your social security number(s) M.I. Spouse s Last Name

Individual Income Tax Return 2013. North Carolina Department of Revenue. You must enter your social security number(s) M.I. Spouse s Last Name Staple All Pages of Your Return Here D-4 Web Print in Black or Blue Ink Only No Pencil or Red Ink For calendar year or fiscal year beginning (MM-DD) Your First Name(USE CAPITAL LETTERS FOR YOUR NAME AND

More information

All Sections Below To Be Completed By Employee. Work Phone ( ) Street Address: City State Zip Code

All Sections Below To Be Completed By Employee. Work Phone ( ) Street Address: City State Zip Code Health Insurance Payment Programs Application/Renewal Form Department of Assistance Services SECTION 1: PERSONAL INFORMATION (Last, First, MI) Policyholder/Employee Name: All Sections Below To Be Completed

More information

Instructions For Preparing NONRESIDENT FORM 763. Virginia Individual Income Tax. Return For 2014

Instructions For Preparing NONRESIDENT FORM 763. Virginia Individual Income Tax. Return For 2014 Instructions For Preparing NONRESIDENT FORM 763 Virginia Individual Income Tax Return For 2014 Commonwealth Of Virginia Department Of Taxation Richmond, Virginia 2614090 Rev. 03/15 Virginia Tax Online

More information

NEW HIRE AND INDEPENDENT CONTRACTOR REPORTING INFORMATION FOR NEW JERSEY

NEW HIRE AND INDEPENDENT CONTRACTOR REPORTING INFORMATION FOR NEW JERSEY Thank you for downloading Agent 77 s NEW HIRE AND INDEPENDENT CONTRACTOR REPORTING. This form is provided to you as is. As provided, we believe it meets all requirements needed for Federal compliance,

More information

CONTENTS. New Jersey Department of Community Affairs Urban Enterprise Zone Program UEZ Business Certification System

CONTENTS. New Jersey Department of Community Affairs Urban Enterprise Zone Program UEZ Business Certification System New Jersey Department of Community Affairs Urban Enterprise Zone Program UEZ Business Certification System CONTENTS Each item below is a hyperlink to the topic. Click on any topic to get to that section

More information

WEST VIRGINIA CONTRACTOR LICENSING BOARD

WEST VIRGINIA CONTRACTOR LICENSING BOARD WEST VIRGINIA CONTRACTOR LICENSING BOARD CONTRACTOR LICENSE APPLICATION / AFFIDAVIT This application is to be used when applying for a license to perform contracting work in the State of West Virginia.

More information

CAPITAL INVESTMENT BOARD, IOWA[123]

CAPITAL INVESTMENT BOARD, IOWA[123] IAC 8/22/12 Capital Investment Board[123] Analysis, p.1 CAPITAL INVESTMENT BOARD, IOWA[123] [Created by 2002 Iowa Acts, chapter 1005, section 3] 1.1(15E) 1.2(15E) 1.3(15E) 1.4(15E) 1.5(15E) 1.6(15E) 2.1(15E)

More information

2 Business Income Tax

2 Business Income Tax 2 Business Income Tax 2 BUSINESS INCOME TAX PART A: GENERAL TAX PROVISIONS AND ADMINISTRATION OF CREDITS 1. FEDERAL TAX CONFORMITY South Carolina income tax laws conform substantially to the federal income

More information

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K OMB APPROVAL OMB Number: 3235-0063 Expires: March 31, 2018 Estimated average burden hours per response.... 1,998.78 A.

More information

Guidance For Tennessee s Hall Income Tax Return

Guidance For Tennessee s Hall Income Tax Return Guidance For Tennessee s Hall Income Tax Return Who Must File a Return (also see Taxable Income) The following persons or entities must file a Hall Income Tax Return if they meet one of the following criteria:

More information

Electricity and Natural Gas Supply Services AUTHORIZATION & APPLICATION FORM

Electricity and Natural Gas Supply Services AUTHORIZATION & APPLICATION FORM Electricity and Natural Gas Supply Services AUTHORIZATION & APPLICATION FORM ELECTRIC AND NATURAL GAS BILLING, PAYMENT HISTORY, ACCOUNT SERVICE DATA, AND CREDIT DATA SUPPIER AUTHORIZATION Customer Location:

More information

ANSWERS TO THE MOST FREQUENTLY ASKED QUESTIONS ABOUT CORPORATE TAX REFORM

ANSWERS TO THE MOST FREQUENTLY ASKED QUESTIONS ABOUT CORPORATE TAX REFORM Department of Finance TM ANSWERS TO THE MOST FREQUENTLY ASKED QUESTIONS ABOUT CORPORATE TAX REFORM These FAQs are meant to provide general guidance on topics of interest to taxpayers. However, taxpayers

More information